H.R. Syiem, Member (T)

1. This is an appeal filed by M/s. Piya Pharmaceutical Works at Ghaziabad against the order of the Collector of Central Excise, Meerut No. 16 Collr./1982. The order does not bear any date although the party says in its appeal that it is dated 6-10-1982. We shall, therefore, take it as dated 6-10-1982 (There is a faint dated in the photo copy which appears to be 6/10, but no year is shown).

2. In this order the dispute was about M/s. Piya Pharmaceutical's entitlement to exemption under Notification No. 71/78-C.E., dated 1-3-1978. By this notification, about 69 articles and commodities were given exemption under certain conditions. The exemption was total for the goods specified in the table of the notification up to the first 5 lakhs cleared on or after the 1st of April in the financial year by a manufacturer. Condition (a) was that the exemption would not apply to a manufacturer

(i) during the financial year 1978-79, if the aggregate value of the specified goods cleared, if any, by him or on his behalf, for home consumption, from one or more factories, during the period commencing on the 1st day of April, 1977 and ending on the 28th day of February, 1978, h